This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample...

The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and understand the empirical connection using...